Global ETD Search
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Showing 1 to 1 of 1 for “"Salary Expenses"”.
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The Hidden Value of Employee Pay Disclosures Evidenced through Cost of Capital
… to investors in disclosure rich environments. Salary expense disclosures, unlike some other cost disclosures, may provide insight into increasing firm risk leading to an increased cost of capital, as employee pay has been shown to increase in response to leverage increases. I examine whether …